Judgment Search Results Home > Cases Phrase: karnataka rent control act 2001 section 52 landlord and tenant to furnish particulars Sorted by: old Court: patna

Jamshedpur Cement Ltd., a Company Registered Under the Indian Companie ...

Court : Patna

Reported in : 2009(57)BLJR2248

..... 3.2007. petitioner undisputedly made application with requisite amount within that period. therefore, his application was within the time. now it was for respondent- bicico to act and communicate the figure on which the payment schedule was dependent but for some undisclosed internal problem it has failed to communicate the final figure, nor did it ..... that the payment, as made by them purporting to be under ots scheme for availing the scheme was not correct or not acceptable or not liable to be acted upon. nothing has been brought on record in that regard.9. on the contrary once payments were made on 6.7.20-06 within the valid period ..... substantial term loan from bihar state credit and investment corporation limited (hereinafter referred to 'as bicico'). bicico is a financial corporation established under the state financial corporation act, 1951.2. petitioner no. 1 had set up a mini cement plant with the finance made available at jamshedpur. for various reasons, the plant could not operate .....

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. the Agricultural P ...

Court : Patna

..... absent in a tax.' (para 9)32. on the question of 'fee' it was observed by mukherji, j. in the case of i.t.c. ltd. v. state of karnataka (supra) as follows;--even on the basis of traditional concept it is well-settled that though there must be some special services to the payers of the fees, to be ..... all over the world. the object of such legislation is to protect the producers of commercial crops for being exploited by middle men and profiteers, so that they secure fair rent for their produce. the concept of establishment of agricultural market has found acceptance in this country as well. the bihar legislature took the hint to establish agricultural markets from ..... the case of b. vishwanathiah and company v. state of karnataka, (1991) 3 scc 358 the question involved was regarding the interpretation of entry 27 of list ii in that case, the scope of declaration as to the expediency of union control made under section 2 of the central silk board act in terms of entry 52 of list i, was under .....

Jamshedpur Engg. and Machinery Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1995)53ITD227(Pat.)

..... on account of refund of central excise duty was considered. it was held that the refund was income in the hands of the assessee, relying on the decisions of the karnataka high court in k.g. subramanyam v. cit [1992] 195 itr 199 and b.v. aswathiah & bros. v. cit [1992] 198 itr 108. a reference had also ..... and debited to the central excise account. it was only because of this that cash refund was received later on after the decision of the central excise and gold (control) appellate tribunal and the high court. thus, it is clear that we are dealing with deduction in respect of expenditure and not trading liability. the conditions under which ..... the supreme court and, therefore, the cessation was not final.14. we have considered the rival submissions carefully. the assessing officer has not specified the provisions of income-tax act, 1961 under which the addition was being made by him. thereafter in the assessee's letter submitted to the cit(a), an extract from which has been reproduced above .....

Tata Iron and Steel Co. Ltd. Vs. State of Bihar and ors.

Court : Patna

..... s case (supra) and liberty cinema (supra) have been heavily relied by sri gadodia counsel for the 2nd respondent. in papiah's case, section 22 of the karnataka excise act was impugned on the ground of impermissible delegation of legislative power. section 22 conferred on govt. a power to fix rates of excise duty. in an unanimous judgment, ..... consumers.(e) all sums borrowed by the authority under section 123;(f) all receipts in respect of any school or institution or work vested in or under the control and administration of the authority;(g) contribution from such local authority/authorities of the area included in the coal mining development area of the authority;(h) contribution ..... person for the land he holds for carrying mining operation. in case of land for carrying mining operation, the annual value is the royalty or the dead rent payable to the government. under section 10 proceeds of the cess is to be credited to the consolidated fund of the state to be utilised for primary education .....

Rajendra Kumar Alias Tunnu and ors. Vs. State of Bihar

Court : Patna

..... was conducted in presence of the gazetted c.b.i. officer, but the search itself was also conducted by a gazetted c.b.l. officer. in the judgment of karnataka high court, it was held that mere presence of a gazetted officer cannot take away the mandatory provision of applying option of the person concerned as the person concerned had ..... auto rickshaw. the case was investigated by shri sarwan kumar (p.w. 6). d.s.p., c.b.i, and during the course of investigation, seized packets if gharas were rent to c.f.s.l., c.b.l. new delhi for chemical test and report. on examination of the samples by sri c.b. bansal, senior investigating officer (chemistry) ..... the consequence if the gazetted officer himself searches the accused persons: whether the same obligation remains to the gazetted officer also to inform the accused about the provisions of the act regarding search before the gazetted officer or a magistrate? mr. p.p.n. roy, appearing for and on behalf of the c.b.i. has strenuously argued that .....

Hindalco Industries Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Patna

..... does not make any distinction between a closure for other reasons and a closure on account of circumstances beyond the control of the management. if the concerned industry is governed by the provisions of chapter v-b of the act, of which section 25o is a part, the aforesaid provision must apply. it was submitted that sub-section ( ..... decisions which have held the amended section 25o to be constitutionally invalid. those decisions are stumpp schuele & somappa ltd. v. mr. shiv kumar and ors.., (1985- ii- llj-543) (karnataka), maulins of india ltd. and anr. v. state of west bengal and ors. (1989- ii-llj-400) (calcutta) and jay shree tea & industries ltd. v. industrial tribunal ..... have been rendered by learned single judges of the respective high courts. it has also been brought to our notice that the judgment of the learned single judge of karnataka high court in stumpp schuele & somappa ltd. (supra) has since been overruled by a division bench of that court in a writ appeal, and the aforesaid .....

Commissioner of Income-tax Vs. Neba Ram Hansraj

Court : Patna

..... business. the transfer of interest by the tenant to a third party may be prohibited by law, as in the case of sections 21(1)(f) and 23 of the karnataka rent control act, 1961 ; however, there may notbe a bar against surrendering the said interest to the landlord ; in the case of surrender to the landlord, the value of the interest ..... : [1972]86itr29(sc) and cit/cept v. shamsher printing press : [1960]39itr90(sc) is not attracted.'11. we find ourselves in respectful agreement with the view taken in the karnataka decision and following it we answer question no. 3 in the negative and question no. 4 in the affirmative ; in other words, both the questions are answered in favour of ..... as a 'capital gain'.' 10. as regards the other contention that the payment was in the nature of a revenue receipt taxable as a business income under section 28, the karnataka decision rejected it by observing as follows (at page 900 of 201 itr) : ' the payment of rs. 45 lakhs to the assessee in the instant case is not .....

Sri Durga Cement Co. Ltd. Vs. State of Bihar and ors.

Court : Patna

..... breweries took the view that the decision in vasavadatta cements had erroneously proceeded on the premise that section 6-c of the andhara act and section 5(3-d) of the karnataka general sales tax act were similar and comparable. in fact the two provisions were quite dissimilar and the marked dis-similarity between the two sections was overlooked ..... or the packing materials is charged separately or not.' in view of these clear provisions of section 5(3-d) of the karnataka act and the corresponding provisions of section 5(5) of the kerala act there is no basis for the argument that if the price of the goods and the price of the containers or packing materials ..... , it is raj steel which provides the necessary aid for deciding this case, arising under the bihar finance act having no provisions comparable to the provisions in the kerala and karnataka acts or even the relevant provisions in the andhara act.18. as noted above, raj steel laid down that the nature and the ingredients of a sale depended .....

Parikh Engineering and Body Building Co. Ltd. and anr. Vs. Union of In ...

Court : Patna

..... high court in jks employees' welfare fund v. ito , the calcutta high court in modern fibotex india limited v. deputy cit : [1995]212itr496(cal) , the karnataka high court in god granites v. under secretary, cbdt : [1996]218itr298(kar) , the gujarat high court in gujarat poly-avx electronics limited v. deputy cit : ..... ) , there was controversy regarding certain deductions on account of export of unpolished granites under section 80hhc of the act. the assessing officer in the intimation sent under section 145(1)(a) disallowed the deduction. the karnataka high court held that only such deductions could be disallowed which were 'prima facie' inadmissible. where there is ..... it that he proposed to make rectification of the apparent error in the calculation of taxable income in view of the provisions of section 115j of the act. the petitioners again by letter dated december 15, 1993, filed detailed representation. the assessing officer, however, rejected the contention advanced on behalf of the .....

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

..... & co. v. state of rajasthan [1993] 88 stc 204 (sc), brajendra mishra v. state of orissa [1994] 92 stc 17 (orissa) and kec international limited v. state of karnataka [1997] 105 stc 192 (kar) besides, of course, builders association of india v. union of india [1989] 73 stc 370 (sc).18. before noticing the submissions of the learned ..... no. 214, dated the 19th june, 1993.in exercise of the powers conferred by sub-section (1) of section 25-a of part 1 of the bihar finance act, 1981 (act 5 of 1981), the governor of bihar is pleased to specify the rates in column (3) of the schedule below at which the amount of sales tax shall be ..... court refrained from examining the validity of the respective statutory provisions of different state enactments giving opportunity to the concerned petitioners to approach the authorities under the sales tax act of the state or the high court concerned for necessary relief.10. in the light of the abovesaid decision of the supreme court, writ petitions pending in this .....